Pass-Through Entity Withholding

Quarterly Payments

A pass-through entity is required to make quarterly withholding tax payments on a nonresident member's share of income attributable to Wisconsin. The pass-through entity must make quarterly payments of withholding tax on or before the 15th day of the 3rd, 6th, 9th, and 12th month of the taxable year.

You must make your payments electronically. See My Tax Account for more information.

Pass-Through Entities Use Form PW-1

Pass-through entities must also file Form PW-1 annually to report estimated withholding tax paid and pay any additional withholding tax due on behalf of their nonresident shareholders, partners, members, or beneficiaries.

You must file Form PW-1 electronically. You can file Form PW-1 through the Federal/State E-File Program, which uses approved third-party vendor software. If you choose not to use this program, you may use the link to the right to use the Department's free e-file program, My Tax Account.

NOTE: To file Form PW-1, you will need to view or print the Form PW-1 Instructions.

My Tax Account

My Tax Account is offered at no cost and is available 24 hours a day, seven days a week. To use My Tax Account, click the link for "My Tax Account" on the right. If you are reporting the withholding for more than 200 nonresidents, it is recommended you use the Federal/State E-Filing Program.

FOR MORE INFORMATION PLEASE CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Mail Stop 5-77
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2776
Email: DORBusinessTax@revenue.wi.gov

January 23, 2014